Lifetime Gifts


Absolute or discretionary trust and IHT

The following article provides information about inheritance tax planning for UK domiciled individuals where a gift has been made and the individual does not require access to capital or withdrawals.
group of people

UK IHT and chargeable lifetime transfers

This article aims to explain the inheritance tax reporting requirements that are now in place and what this means for Old Mutual International’s trusts.
campervan couple

Normal expenditure out of income

This article explains the inheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.
businessman tablet

14-year rule when making gifts

This article outlines why it is important for an adviser to establish the full gifting history of a settlor who makes gifts into discretionary trusts for inheritance tax purposes.

How to complete IHT100 and IHT100a forms

Completing the IHT100 Forms following the declaration of an Old Mutual Wealth/Old Mutual International Discounted Gift Trust (Discretionary version) or Old Mutual Wealth/Old Mutual International Discretionary Trust (Settlor excluded and Settlor included versions).
open book

UK IHT gifts - exemptions and reliefs

This article is designed to give you a basic understanding of the exemptions and reliefs available for UK inheritance tax payable on gifts.

Financial Adviser Verification

The content of this site is for advisers only. It is not for the use of Hong Kong advisers. You can change the regional content by selecting a region from the drop down box in the top right-hand corner.